Opinion
5283-21S
11-02-2021
Joe C. Crosby Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On February 22, 2021, the petition to commence this case was filed on behalf of petitioner. The petition seeks review of a notice of deficiency issued for petitioner's 2017 tax year. In addition, the petition indicates that petitioner is deceased, and the petition was signed by an individual purporting to be petitioner's power of attorney.
The Tax Court, unlike the IRS, does not recognize powers of attorney, and petitioner's power of attorney may not represent petitioner if he or she is not admitted to practice before this Court. Furthermore, it is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction with respect to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party." A decedent's estate may be represented by someone acting in a fiduciary capacity, such as an executor, administrator, or personal representative of the decedent's estate. Rule 60(c), Tax Court Rules of Practice and Procedure, provides that "the capacity of a fiduciary or other representative to litigate shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that, on or before November 24, 2021, the parties shall confer with respect to the following: (1) whether the estate of Joe C. Crosby has been or will be probated, (2) if decedent's estate is being probated, whether an executor, administrator, or other fiduciary has been duly appointed for decedent's estate by a court of competent jurisdiction, as well as the name and address of such duly appointed fiduciary, (3) if decedent's estate has not been or will not be probated, the names and addresses of decedent's heirs and whether any of them might be willing to serve as a fiduciary for decedent's estate, and (4) if there is or will be any fiduciary duly authorized to represent decedent's estate, whether that individual intends to file a proper Motion To Substitute Parties and Change Caption. It is further
ORDERED that, on or before December 8, 2021, respondent shall file a status report concerning the then-current status of this case, including the information set forth in the paragraph above. Respondent shall attach to his status report a copy of decedent's death certificate.